UK – Brexit – VAT, customs, excise and international trade webcast: Succeeding in uncertainty

7 September 2020    |   3pm-4pm CEST

On 13 July 2020, the UK Government published the Border Operating Model which provides guidance on how the customs border for trade between the EU and Great Britain will work following the end of the Brexit  transition period of 31 December 2020. 

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Brexit : Webcast invitation for 7 September

As you may have seen, on 13 July 2020, the UK Government published the Border Operating Model which provides guidance on how the customs border for trade between the EU and Great Britain will work following the end of the Brexit  transition period of 31 December 2020

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UK – customs tariffs after Brexit as from 1 of January 2021

During the current Brexit transition period, goods can still be shipped tariff free and without import and export formalities from the EU mainland to the UK and vice versa. After the transition period, scheduled for 1 January 2021, EU – UK trade will be subject to import and export formalities and the UK will set its own customs tariffs. The UK has now announced what these tariffs will be.

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UK/Switzerland – BREXIT update

The UK’s departure from the EU – BREXIT – took effect on 31 January 2020 under the terms of the Withdrawal Agreement agreed with the EU in October 2019. As a consequence, the UK has left the political institutions of the EU and entered a transition period. During this transition period (until 31 December 2020), EU regulations will in principle continue to apply in the UK. In the course of the next months the UK government and the EU will negotiate a comprehensive trade deal.

The BREXIT may have an impact on the treaty clearance for payments between Switzerland and the UK and puts treaty claims at risk based on the Swiss-US DTT:

Payments from the UK to Switzerland / from Switzerland to UK: replace 823C with 823B

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EU : EORI Number and Brexit

UK left EU on January 31, 2020. Transition period run until December 31, 2020.

In the Netherlands the Dutch customs authorities have already granted Dutch EORI numbers to companies which have a UK EORI number as well. Therefore number of companies have two active EORI numbers in place.

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Brexit – Intrastat obligation reporting remains even if Brexit takes place

Many of my clients who are registered for VAT purposes in the UK were thinking that one of the very few advantages of Brexit in the area of VAT is the fact that Intrastat will disappear. In the middle of October HMRC destroyed these hopes with the publication of the information that Intrastat will be surveyed even if Brexit takes place.Read More »

Die Änderungen im Bereich Steuern werden gross sein – 4. Schweizer MWST-Tagung – 14. November 2019

Die OECD hat Multinationale Unternehmungen mit bekannten Konsummarken und Onlinehändler auf ihre Prioritätsliste genommen. Bis Ende November laufen Konsultationen zum OECD-Papier, welches wesentliche Änderungen in der Besteuerung in Richtung Konsum vorschlägt. Insbesondere zwei Vorschläge sind wirklich brisant. In der Zukunft kann man mit Steuern auf Sammlung und Auswertung von Kundendaten rechnen.

Die Steuerbehörden beginnen Softwareprogramme zu benutzen die in Internet Daten sammeln und helfen Gesellschaften die lokalen MWST Pflichten nicht nachkommen aufzudecken. Die Unternehmenssteuern sinken weltweit aber der Finanzierungsbedarf der einzelnen Staaten sinkt nicht. Das bedeutet, dass allfällige Einnahmeausfälle anders finanziert werden müssen. In 2018 haben die Einnahmen aus dem Bereich MWST 6.8% des BSP erreicht und stellen bei der OECD Ländern 20% der Steuereinnahmen.

Dieses Thema und viele weitere hochaktuelle Fälle rund um die MWST werden an der 4. Schweizer MWST-Tagung in Bern am 14. November 2019 diskutiert. Komm und diskutier mit uns. Sei Teil dieser aufregenden Änderungen.Read More »

UK – EU VAT refunds amended legislation in connection with Brexit

HMRC confirmed that the transitional legislation for EU VAT refunds under Part 20 of the VAT Regulations 1995 has been amended to reflect the change in Exit Day from 29 March 2019. The revised legislation was laid on 5 September 2019. You can access a copy of it from this link >


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UNITED KINGDOM: UK firms will receive customs numbers that will let them trade with EU after Brexit

Thousands of British firms will finally be given crucial paperwork that allows them to continue trading with the EU after a no-deal Brexit. After months of demands from businesses, more than 88’000 VAT-registered companies will be given a registration number in the next two weeks that allows EU customs authorities to identify them.

Without the paperwork, known as an Economic Operator Registration and Identification (EORI) number, UK firms would not be allowed to trade with the EU after 31 October 2019.


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The 2019 World Wide VAT forum

Ten years after its inception, we’ve decided to hold our annual World Wide VAT forum over an informal breakfast. Please join us on 4 April for an opportunity to find out about the latest global trends in indirect taxation (VAT/GST/sales tax/excise taxes) and meet experts and fellow professionalsRead More »